2009 (6) TMI 831

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..... Revenue filed this appeal against the order of the Commissioner (Appeals), whereby penalty imposed under Section 11AC of the Central Excise Act, 1944 was set aside. 2. After hearing both the sides and on perusal of the records, I find that on 11-11-2005, the Central Excise Officers visited the respondent s factory and conducted stock verification. The said officers ascertained shortage of raw m .....

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..... shed the reasons for the shortage and it was not disputed by the department. The Hon ble Punjab Haryana High Court in the case of Commissioner of Central Excise, Ludhiana v. Omkar Steel Tubes Ld. - 2008 (221) E.L.T. 200 (P H) held that mere fact that duty has been paid before issuance of show cause notice would not result into inapplication of Section 11AC and the penalty could still be impose .....

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